对资产减值会计确认与计量问题的思考

^论文编号:KJ239  ^论文字数:10762,页数:18

摘    要
 为规范资产减值的确认、计量和相关信息披露，保证会计信息质量，我国财政部于2006年2月15日发布了《企业会计准则第8号——资产减值》，明确规定了资产减值迹象的判断，资产可收回金额的计量，资产组的认定及其减值的处理，商誉的减值测试与处理以及有关资产减值的披露等具体问题。但在资产减值准备运用中可能存在着计提数额的确认与计量难度大、上市公司进行利润操纵、外部监管困难等问题，应进一步修订和完善企业会计制度，健全、发展信息市场与价格市场，完善企业法人治理结构，以保证提供真实可靠的财务状况和经营成果的信息。
 本文主要从资产减值及其判断、资产减值损失的会计处理、资产减值准则对企业的影响和资产减值准则运用中存在的问题和建议四方面进行了论述。其中重点论述了资产减值准则实施后对企业的影响以及在资产减值准则运用中存在的问题和建议。
 
关键词：资产减值；可收回金额；确认；计量

 Thinking about the recognition and measurement of impairment of assets
ABSTRACT
 To standardize the asset impairment recognition, measurement and disclosure of relevant information to ensure that the quality of accounting information, China's Ministry of Finance on February 15, 2006 promulgated the "Standards No. 8 - Impairment of Assets," clearly provided for by assets Signs of value judgement, the measurement of the amount of recoverable assets, asset impairment and the group finds that the handling of the goodwill impairment testing and treatment and impairment of assets related to specific issues such as disclosure. However, impairment of assets in preparation for possible use in the Provision of recognition and measurement of the amount is very difficult, the listed companies to profit manipulation, external difficulties, and other regulatory issues, should further revise and improve corporate accounting system, sound development of the information market and the market price And improve the corporate governance structure, to ensure true and reliable financial position and operating results of the information.
 This article from the asset impairment and its judgement, asset impairment loss of the accounting treatment guidelines for enterprise asset impairment and the impact of asset impairment in the use of guidelines in the existing problems and proposed four areas were discussed. This article focuses on asset impairment guidelines for the implementation of the enterprise as well as the impact of asset impairment criteria for use in the existing problems and recommendations.
 
 Key words：Assets Impairment；Recoverable Amount；Recognition；Measurement
          
 
目  录
摘    要…………………………………………………………………………I
Abstract………………………………………………………………………...II
引言………………………………………………………………………………1
1资产减值及其判断…………………………………………………………….1
 1.1资产减值迹象的判断………………………………………………….1
 1.2资产减值的测试……………………………………………………….2
2资产减值损失的会计处理…………………………………………………….2
 2.1资产减值损失确认与计量的一般原则……………………………….2
 2.2资产可收回金额的计量……………………………………………….2
 2.2.1资产公允价值减去处置费用后净额的估计………………….2
 2.2.2资产预计未来现金流量现值的估计………………………….3
3资产减值准则对企业的影响………………………………………………….5
 3.1 资产减值准则的特点………………………………………………....5
 3.2资产减值准则对企业利润的影响…………………………………….5
 3.2.1资产减值总体情况的统计分析……………………………….6
 3.2.2固定资产和无形资产减值情况的统计分析………………….7
 3.2.3总结…………………………………………………………….9
4 资产减值准则运用中存在的问题及建议……………………………………9
 4.1 资产减值准则运用中存在的问题……………………………………9
 4.2对资产减值准则运用中存在问题的建议……………………………10
结   论………………………………………………………………………….12
参考文献………………………………………………………………………...13
致   谢………………………………………………………………………….14

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